[56 STAT. PUBLIC LAWS--CH. 619-OCT. 21, 1942 49 Stat. 1747 . 7 U..S. . 644. 49 Stat. 1749. 7 .S.C. 1648(c). 49 Stat. 1749 . 7U. . C. 1648 (d). (e) Section 902 of the Revenue Act of 1936 (relating to conditions on allowance of refunds) is amended by. striking out "Board of Review" and inserting in lieu thereof "Board of Tax Appeals (here- inafter referred to as the 'Board')". (f) (1) Section 906 (c) (relating to allowance of claim for refund and nature of hearing) is amended to read as follows: "(c) The allowance or disallowance of the Commissioner of a claim for refund under this section shall be final, unless within ninety days (not counting Sunday or a legal holiday in the Dis- trict of Columbia as the ninetieth day) after the date of mailing by registered mail by the Commissioner of notice that a claim for refund of any such amount has been disallowed, in whole or in part, the claimant files a petition with the Board requesting a hearing on the merits of his claim, in whole or in part. Upon the filing of any such petition the claimant shall be entitled to a hearing as provided herein. Notice and opportunity to be heard shall be given to the claimant and the Commissioner. If the notice is addressed to a person outside the States of the Union and the District of Columbia, the period specified in this sub- section shall be one hundred and fifty days in lieu of ninety days." (2) The amendment made by this subsection, insofar as applicable to the date for filing the petition, shall not apply if the Commissioner has prior to January 1, 1943, mailed notice by registered mail that the claim for refund has been disallowed in whole or in part. (g) Section 906 (d) (relating to conduct of hearing) is amended to read as follows: "(d) Each such hearing shall be conducted by a division of the Board and shall be open to the public. The proceedings in such hearings shall be conducted in accordance with such rules of practice and procedure (other than rules of evidence) as the Board may prescribe, and in accordance with the rules of evidence applicable in courts of equity of the District of Columbia. The claimant and the Commissioner shall be entitled to be represented by counsel, to have witnesses subpenaed, and to examine and cross-examine witnesses. The division shall have authority to administer oaths, examine witnesses, rule on questions of pro- cedure and the admissibility of evidence, and to require by subpena, signed by any member of the Board, the attendance and testi- mony of witnesses, and the production of all necessary returns, books, papers, records, correspondence, memoranda, and other evidence, from any place in the United States at any designated place of hearing, and to require the taking of a deposition by any designated individual competent to administer oaths. Any witness summoned or whose deposition is taken pursuant to this section shall receive the same fees and mileage as witnesses in the courts of the United States. Such fees and mileage and the expenses of taking any such deposition shall be paid as follows: "(1) Witnesses for Commissioner. -In the case of wit- nesses for the Commissioner such payments shall be made by the Secretary out of any moneys appropriated for the collec- tion of internal-revenue taxes, and may be made in advance. "(2) Other Witnesses.-In the case of any other witnesses, such payments shall be made, subject to rules prescribed by the Board, by the party at whose instance the witness ap- pears or the deposition is taken." 968
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